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All Journal Journal Analytica Islamica Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Vision and Ideas (VISA) Mutiara: Jurnal Penelitian dan Karya Ilmiah

Arnida Wahyuni Lubis

UIN Sumatera Utara

Author-ID : 3526091

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Articles

PENGARUH PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA RANTAU PRAPAT INDAH SARI NASUTION; ARNIDA WAHYUNI LUBIS
Journal Analytica Islamica Vol 11, No 1 (2022): ANALYTICA ISLAMICA
Publisher : Program Pascasarjana UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Dari tahun ke tahun, pentingnya pajak dalam Anggaran Pendapatan dan Belanja Negara (APBN) semakin meningkat. Tujuan dari penelitian ini adalah untuk melihat bagaimana pemeriksaan dan pemungutan pajak secara parsial dan simultan mempengaruhi penerimaan pajak. Kantor Pelayanan Pajak Rantau Prapat Pratama tahun 2020 - 2021 menjadi subjek penelitian. Metode Convenience Sampling digunakan untuk mengumpulkan data. Data sekunder yang digunakan dalam penelitian ini antara lain realisasi pemeriksaan pajak, target pemeriksaan, realisasi pencairan tunggakan pajak, jumlah tunggakan pajak; dan realisasi dan target penerimaan pajak penghasilan (PPh). Temuan penelitian ini menunjukkan bahwa ( (1) pemungutan pajak berpengaruh besar terhadap penerimaan pajak.(2) Dari analisis dapat diperoleh bahwa target persentase realisasi penerimaan pajak da pada tahun 2020 itu sebesar 107,18 % dan pada tahun 2021 sebesar 115,64 % termasuk mencapai target.

Faktor – Faktor yang Mempengaruhi Minat Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (PBB) di Desa Banyumas Kecamatan Stabat Kabupaten Langkat Sandra Hidayani; Arnida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

This research activity was carried out with the aim of knowing the factors that could influence people's interest in paying land and building taxes in Banyumas Village and what efforts were taken by the Banyumas Village government in increasing taxpayer compliance in paying land and building taxes. The research conducted by the researcher is a qualitative research type. The data used by researchers are qualitative data types. The results of the study can be concluded that the factors that influence people's interest in paying Land and Building Tax (PBB) in Banyumas Village are the community knowledge factor about the importance of paying taxes, the community understanding factor about Tax Regulations, the public awareness factor in paying Land and Building Tax (PBB), and tax services provided to the public. Keywords : Influence, Land and building tax,Interest

Analisis Penagihan Tunggakan Pajak dengan Surat Teguran dan Surat Paksa untuk Meningkatkan Penerimaan Pajak pada KPP Pratama Rantau Prapat Indri Apriani; Arnida Wahyuni Lubis; Yenni Samri Juliati Nasution
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Taxes are the largest source of revenue for the State.taxes are obligations that must be paid by the people to the state. Indonesia establishes a tax system, namely a self-assessment system where taxpayers are given the trust to calculate, pay, and report the amount of tax owed by themselves. However, there are obstacles in collecting taxes, namely the existence of tax arrears, this is due to the lack of knowledge of taxpayers regarding taxation. To overcome tax arrears the fiscus performs what is called collection to collect the amount of tax debt owed to the state by issuing letters of reprimand and forced letters.This study aims to determine the level of effectiveness of tax collection and how much tax revenue contributes from the disbursement of reprimand letters and forced letters to increase tax revenue at KPP Pratama Rantau Prapat.The method used in this study is a quantitative descriptive method and the type of data used is secondary data and primary data. Based on the results of data analysis, it can be concluded that the collection of tax arrears with letters of reprimand and forced letters is included in the category of ineffective. Keywords: collection of tax arrears,reprimand letter,forced letter,tax revenue

Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi Syariah Fakultas Ekonomi Dan Bisnis Islam UIN Sumatera Utara Miatri Hasanah; Ahmadi Bi Rahman; Arnida Wahyuni Lubis
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.506

Abstract This research is based on the influence of emotional intelligence, intellectual intelligence and learning behavior on the level of understanding of accounting among sharia accounting students at UIN North Sumatra. Emotional intelligence is self-control, intellectual intelligence is reasoning, learning behavior is a person's attitude in the learning process, and accounting understanding is the ability to identify and measure financial information. This research aims to determine the influence of Emotional Intelligence, Intellectual Intelligence, and Learning Behavior on the level of Accounting Understanding among Sharia Accounting Students, Faculty of Economics and Islamic Business, UIN North Sumatra. This research uses a quantitative approach method with associative analysis, data collection techniques using questionnaires and the sample in this research was 83 Sharia Accounting Students FEBI UIN North Sumatra using the Purposive Sampling technique. Data were analyzed using multiple linear regression methods. The results of the research based on a partial test with a significant figure of 5% with a ttable of 1.990 show that the Emotional Intelligence variable has no effect on the level of Accounting Understanding as shown by tcount < ttable with tcount for variable X1(-1.059). And it shows that the Intellectual Intelligence variable has no effect on the level of Accounting Understanding tcount < ttable with tcount for Variable X2 (-0.260). Meanwhile, the Learning Behavior variable influences the level of Accounting Understanding as shown in tcount > ttable with tcount for variable X3 (2.388). The research results from the simultaneous test hypothesis with a significant figure of 5% with Fcount of 2.322 and Ftable of 2.72 shown by Fcount >Ftable shows that Emotional Intelligence, Intellectual Intelligence, and Learning Behavior influence the level of Accounting Understanding of Sharia Accounting Students, Faculty of Economics and Islamic Business, UIN North Sumatra.

SISTEM PENGELUARAN KAS PADA KANTOR SEKRETARIAT DPRD PROVINSI SUMATERA UTARA Sonya Pristy Salsyah Purba; Arnida Wahyuni Lubis
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.21810

Sistem pengeluaran kas yang ada pada Kantor Sektretariat DPRD merupakan aspek yang sangat penting. Hal tersebut dikarenakan dengan adanya sistem pengeluaran kas maka akan memudahkan dalam penyusunan laporan keuangan. Penelitian tersebut dilakukan dengan tujuan untuk mengetahui sistem pengeluaran kas dan kendala yang ada pada sistem pengeluaran kas di Kantor Sekretariat DPRD Provinsi Sumatera Utara. Metode penelitian yang digunakan yaitu metode kepustakaan serta metode penelitian lapangan. Adapun Teknik dalam pengumpulan data yang digunakan yaitu teknik wawancara serta pengamatan. Untuk metode analisa data yang digunakan didalam penelitian tersebut yaitu metode deskriptif dan metode deduktif. Untuk hasil pengolahan data dan pengamatan di Kantor Sekretariat DPRD Provinsi Sumatera Utara, diketahui bahwa : (1) Sistem pengeluaran kas yang dilakukan di Kantor Sekretariat DPRD Provinsi Sumatera Utara pada saat ini dilakukan dengan dua sistem yaitu sistem khusus dan manual, (2) Kendala utama dalam sistem pengeluaran kas di Kantor Sekretariat DPRD Provinsi Sumatera Utara adalah permasalahan jaringan yang tidak stabil.

Co-Authors Ahmadi Bi Rahman Della Audia Saputri INDAH SARI NASUTION Indri Apriani Kamilah, K Miatri Hasanah Sandra Hidayani Sonya Pristy Salsyah Purba Yenni Samri Juliati Nasution

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